Miscellaneous amendments relating to offshore funds13
In CTA 2009—
a
in section 587(3)(a)(iii) (contract relating to holding in OEIC, unit trust or offshore fund) for “a material interest in an offshore fund within the meaning of Chapter 3 of Part 6 (see section 489)” substitute “an interest in an offshore fund (within the meaning of section 355 of TIOPA 2010)”, and
b
in Schedule 4 (index of defined expressions)—
i
in the definition of “offshore fund” for “section 489(1) and (2)” substitute “section 489”, and
ii
omit the definition of “material interest (in an offshore fund) (in Chapter 3 of Part 6)”.